South Carolina

Apply and be approved PRIOR to the start of principal photography in South Carolina; start verifiable production activity within 60 calendar days from the date on the Qualifying Production Letter (QPL); register to transact business in South Carolina with the Secretary of State within 10 days of the date on the QPL; start principal photography within 30 calendar days of the date specified in the QPL; maintain a functioning South Carolina production office until the production’s final Supplier Rebate request has been audited; and meet the minimum in-state spending requirement of at least $1 million in a single taxable year.

Qualified spend includes: the first $1 million in salaries and wages paid to each resident and nonresident, kit/box rentals, and allowances; nonpayroll expenditures made from in-state and out-of-state vendors (at a reduced percentage); and scouting expenditures incurred up to 60 days PRIOR to principal photography. Only payments made to a loan out company that is registered with the Secretary of State, the Department of Revenue, and pre-approved by the film commissioner are eligible for the rebate. With the exception of scouting expenses, any costs incurred prior to the date the production company agrees to the terms of the incentive offer are not eligible for the rebate.

This program is not administered on a first-come, first-served basis. Priority is given to productions that hold the most promise for benefiting South Carolina. South Carolina offers a rebate equal to 25% of nonpayroll expenditures purchased from out-of-state vendors, and 30% of nonpayroll expenditures purchased from in-state vendors. Generally, an in-state vendor is an entity that has a full-time employee, a physical location in the state, is registered with the SC Secretary of State and Department of Revenue, and intends to be permanently domiciled in the state. A wage rebate of 25% and 20% is offered on the first $1 million of wages paid to each resident and nonresident, respectively. A production company planning to spend $250,000 in South Carolina within 12 consecutive months may apply for a point of purchase exemption certificate which exempts the applicant from all sales, use, and accommodation taxes on goods and services purchased, leased, or rented for the production by the production company. This exemption ranges from approximately 6% to 8.5% depending on the location.